Sh. Bachittar Singh, Shahbad Markanda V. ACIT, Kurukshetra

MA 155/CHANDI/2008

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5900 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 4 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-12-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 10-12-2010
• Assessment Year: 2003-2004
• Appeal Filed On: 18-07-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAI SHREE SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B CHANDIGARH BEFORE SHRI D.K.SRIVASTAVA, ACCOUNTANT MEMBER AND MS SUSHMA CHOWLA, JUDICIAL MEMBER M.A. NO. 155/CHD/2008 (IN ITA NO. 224/CHD/2007) ASSESSMENT YEAR : 2003-04 SHRI BACHITTAR SINGH, VS. THE ACIT, PROP. LIBAS EMPORIUM, KURUKSHETRA SHAHBAD MARKANDA PAN NO. ADYPS9472D (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI TEJ MOHAN SINGH RESPONDENT BY: SHRI JAI SHREE SHARMA ORDER PER SUSHMA CHOWLA, JM THE APPLICANT IS AGGRIEVED BY THE ORDER OF THE TRIB UNAL DATED 18.6.2008, AGAINST THE DECISION OF THE TRIBUNAL IN ITA NO. 224/CHD/2007. 2. THE LD. DR FOR THE REVENUE POINTED OUT THAT THE ORDER OF THE TRIBUNAL HAS BEEN UPHELD BY THE HON'BLE PUNJAB & H ARYANA HIGH COURT HIGH COURT VIDE ORDER REPORTED IN 328 ITR 400 (P&H) . 3. WE FIND THAT HON'BLE PUNJAB & HARYANA HIGH COURT IN BACHITTAR SINGH VS ACIT [328 ITR 400 (P&H)] UPHOLDING THE ORD ER OF THE TRIBUNAL ANSWERED THE QUESTION IN FAVOUR OF THE REVENUE AND AGAINST THE ASSESSEE. 2 IN VIEW THEREOF, WE FIND NO MERIT IN THE PRESENT MI SC. APPLICATION MOVED BY THE ASSESSEE AND THE SAME IS DISMISSED. 4. IN THE RESULT MISC. APPLICATION OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 10 TH DAY OF DECEMBER, 2010. SD/- SD/- (D.K.SRIVASTAVA) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 10 TH DECEMBER, 2010 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR 3